Commissioner Nathan Boyles said the response was drafted “kind of quickly,” but that all the commissioners had spent long hours studying the state’s findings.

“The county is forthright in taking responsibility where that’s appropriate,” Boyles said. “I think that’s a good thing. I think we’ve got a good product we’re sending back over to the auditor.”

In their response, commissioners acknowledged all the state’s recommendations and outlined how they have overhauled numerous areas, including the structure of the TDC and its role as an advisory board; policies that govern purchasing, payments to vendors, special events and sponsorships; use of county fuel cards; and proper recording of TDC meetings.

The county already has implemented many of the changes recommended by the state.

The preliminary audit report was released Dec. 18. It contained 25 key findings in 11 areas that range from oversight and fraud prevention to travel expenses and improper use of bed tax money between May 2010 and May 2012.

The bulk of the auditor general’s findings and recommendations related to county spending — specifically using bed tax money or BP oil spill grants — during the two-year period.

Greg Stewart, an attorney for the county, said Okaloosa’s corrective action plan is its chance to demonstrate how it will improve problems identified in the preliminary audit report.

“Once we respond, they have an opportunity to do some rebuttal,” Stewart told the board during Tuesday’s meeting. “This is a continual process.”

The state will return to the county in 18 months to evaluate how the plan has been implemented, he added.

Commissioners directed Stewart to emphasize in the response that they, as a board, had responded to the scandal within two weeks of learning about former TDC Director Mark Bellinger’s fraud scheme in early May.

“This board did not wait until an auditor general’s report to take action,” Commissioner Dave Parisot said.

On May 15, the board had moved the tourist development department and the TDC back under the supervision of the county administrator and put in place stricter spending guidelines.

In September, commissioners completed their overhaul of the department and updated the county law that authorized tourism development and created the TDC.

Commissioner Nathan Boyles said the response was drafted “kind of quickly,” but that all the commissioners had spent long hours studying the state’s findings.

“The county is forthright in taking responsibility where that’s appropriate,” Boyles said. “I think that’s a good thing. I think we’ve got a good product we’re sending back over to the auditor.”

In their response, commissioners acknowledged all the state’s recommendations and outlined how they have overhauled numerous areas, including the structure of the TDC and its role as an advisory board; policies that govern purchasing, payments to vendors, special events and sponsorships; use of county fuel cards; and proper recording of TDC meetings.

The county already has implemented many of the changes recommended by the state.

The preliminary audit report was released Dec. 18. It contained 25 key findings in 11 areas that range from oversight and fraud prevention to travel expenses and improper use of bed tax money between May 2010 and May 2012.

The bulk of the auditor general’s findings and recommendations related to county spending — specifically using bed tax money or BP oil spill grants — during the two-year period.

Greg Stewart, an attorney for the county, said Okaloosa’s corrective action plan is its chance to demonstrate how it will improve problems identified in the preliminary audit report.

“Once we respond, they have an opportunity to do some rebuttal,” Stewart told the board during Tuesday’s meeting. “This is a continual process.”

The state will return to the county in 18 months to evaluate how the plan has been implemented, he added.

Commissioners directed Stewart to emphasize in the response that they, as a board, had responded to the scandal within two weeks of learning about former TDC Director Mark Bellinger’s fraud scheme in early May.

“This board did not wait until an auditor general’s report to take action,” Commissioner Dave Parisot said.

On May 15, the board had moved the tourist development department and the TDC back under the supervision of the county administrator and put in place stricter spending guidelines.

In September, commissioners completed their overhaul of the department and updated the county law that authorized tourism development and created the TDC.